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Journal of Accounting, Management and Islamic Economics
Published by Sekolah Tinggi Ilmu Ekonomi indonesia banking school
ISSN : -     EISSN : 30324289     DOI : https://doi.org/10.35384/jamie.v2i1.550
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting, Management, And Islamic Economics (JAMIE) diterbitkan oleh STIE Indonesia Banking School secara berkala, yaitu pada bulan Juni dan Desember. Jurnal ini ditujukan sebagai media publikasi kajian ilmiah dalam bidang akuntansi, manajemen dan ekonomi islam. Jurnal akuntansi, manajemen dan ekonomi islam berkontribusi terhadap perkembangan ilmu dan praktek bisnis. Jurnal akuntansi, management dan ekonomi islam ini menyajikan hasil penelitian bidang Akuntasi meliputi: Akuntansi Keuangan dan Pelaporan, Akuntansi Manajemen, Tata Kelola, Auditing, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Syariah, Akuntansi Pendidikan, Akuntansi Sektor Publik. Penelitian bidang manajemen meliputi: manajemen keuangan, manajemen pemasaran, manajemen sdm, stratejik, perbankan, korporasi, umkm, dan ekonomi. Penelitian bidang Ekonomi Islam seperti keuangan syariah, perbankan syariah, manajemen zakat, infak sedekah wakaf, manajemean industri halal, dsb. Journal of Accounting, Management, And Islamic Economics (JAMIE) peer-review tentang bidang akuntansi, manajemen dan ekonomi islam yang berkontribusi terhadap perkembangan ilmu dan praktek perbankan oleh Indonesia Banking School.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 116 Documents
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ANALISIS PERBANDINGAN CAMEL PADA BANK BCA SYARIAH SEBELUM DAN SELAMA PANDEMI COVID-19 Intan Purnama Sari; Erric Wijaya
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.540

Abstract

The Covid-19 pandemic has had an impact on various aspects of the economy and business activities. The Covid-19 pandemic has an impact on banking and financial performance which will af ect the level of bank health. There is a way that can be done to determine the impact of the pandemic regarding bank health, namely by requiring objective and precise benchmarks. This research aims to analyze financial reports on the performance of Sharia Banks before the Covid-19 pandemic and during the Covid-19 pandemic. The data analysis method applied in this research is quantitative descriptive analysis. Quantitative analysis is a scientific method because it meets scientific principles, namely empirical concreteness, objective, measurable, rational and systematic. This analysis uses research data in the form of numbers and carries out statistical analysis (Sugiyono, 2013). Then, the analysis tool in this research uses the time series data analysis model. The sampling method in this research is Non-Probability Sampling. The sampling technique for this research is saturated sampling. 12 samples were applied before the Covid-19 pandemic and 12 samples were applied during the Covid-19 pandemic. The testing tool used is SPSS version 24. The research results show that the CAMEL method shows that in the Capital Adequacy Ratio, Non Performing Financing, BOPO ratios there is a significant dif erence between before the Covid-19 pandemic and during the Covid-19 pandemic, while the Return on Assets indicator shows that there is no significant dif erence between before and during the Covid-19 pandemic. Financing to Deposit Ratio shows that there is no significant dif erence between before and during the Covid-19 pandemic.
PENGARUH LINGKUNGAN KERJA, BEBAN KERJA DAN MOTIVASI TERHADAP KEPUASAN KERJA SERTA DAMPAKNYA TERHADAP LOYALITAS KARYAWAN (STUDI KASUS PADA KARYAWAN PT. X YANG BEKERJA DI CUSTOMER PRODUCT DIVISION) Lana Afril Andinni; Paulina Harun
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.541

Abstract

This study aims to examine the effect of work environment, workload, and motivation on job satisfaction and its effect on employee loyalty. The sample used in this research is 200 employees of PT. X in customer product division. The data collection technique used was a survey in the form of questionnaires made on the Google From and distributed online to employees of PT. X in customer product division. The data analysis method used in this research is structural equation model analysis (SEM) and processed using the AMOS 23 application. The result of the analysis using SEM show that, the work environment has a positive but not significant effect on job satisfaction, the work environment has a positive and significant influence on employee loyalty, workload has a positive (not negative) and significant effect on job satisfaction, workload has a positive (not negative) and not significant on employee loyalty, motivation has a positive and significant effect on job satisfaction, motivation has a positive and significant effect on employee loyalty, job satisfaction has a positive and significant effect on employee loyalty, job satisfaction cannot mediate the relationship between work environment and employee loyalty, job satisfaction cannot mediate the relationship between workload and employee loyalty, job satisfaction mediates the relationship between motivation and employee loyalty.
PENGARUH PENGGUNAAN MEDIA SOSIAL SELAMA STUDY FROM HOME TERHADAP MOTIVASI BELAJAR DAN DISIPLIN BELAJAR (STUDI KASUS PADA MAHASISWA PENGGUNA AKTIF MEDIA SOSIAL SELAMA STUDY FROM HOME) Lathifa Nourthalia Putri; Antyo Pracoyo
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.542

Abstract

This study aims the influence of social media, study from home, learning motivation, and learning dicipline on the college students who is actively using social media during study from home in South Jakarta. The independent variables in this study are Social Media and Study From Home. While, the dependent variables in study are Learning Motivation and Learning Dicipline. Hypothesis in this study uses the SEM (Structural Equation Modeling) method, which is supported by SmartPLS 3.2.9 and IBM SPSS Statistics 26 application devices. The data collection technique in this study used an online questionnaire with the Google Form application to collect the respondents’ informations, who were a college students who is actively using social media during study from home in South Jakarta. The results of this study indicate that: 1) Social Media has a positive and significant effect on Study From Home; 2) Study From Home does not have an effect on Learning Motivation; 3) Study From Home does not have an effect on Learning Dicipline.
PENGARUH SOCIAL MEDIA USAGE, PEER INFLUENCE TERHADAP KEPUTUSAN PEMBELIAN MELALUI ELECTRONIC WORD OF MOUTH SEBAGAI VARIABEL INTERVENING PADA ONLINE MARKETPLACE Muhammad Naufal Rafi Hendarman; Meta Andriani
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.543

Abstract

This study aims to examine the influence of social media, peer influence on purchasing decisions through electronic word of mouth as an intervening variable in online marketplaces. Primary data collection is carried out for 1 week. This study used a research sample that had met the criteria of 100 respondents. This study used a descriptive research design approach with empirical data collected through online surveys. Empirical data is then processed using the Structural Equation Modeling approach to test a number of hypotheses proposed. The results of this study Social Media Usage have a positive effect on Electronic Word of Mouth. Peer Influence positively influences Electronic Word of Mouth. Social Media Usage has a positive effect on Purchase Decision. Peer Influence has no effect on Purchase Decisions. Electronic Word of Mouth has no effect on Purchase Decision. Social Media Usage does not affect Purchase Decisions through Electronic Word of Mouth. Peer Influence does not affect Purchase Decisions through Electronic Word of Mouth.
PENERAPAN KEPUTUSAN HEDGING PADA SUATU PERUSAHAAN (STUDI KASUS SUB SEKTOR TAMBANG MINERAL BATUBARA YANG TERDAFTAR DI BEI TAHUN 2019 – 2022) Nur Intannia Putri; Ahmad Setiawan Nuraya
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.544

Abstract

This research was conducted to determine the influence of independent variables such as leverage, company size, cash flow volatility and liquidity on hedging decisions in coal mineral mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2022. This research uses secondary data taken from the company's official website in the research. This research uses coal mineral mining sub-sector companies as a population for a period of 5 years. This research uses purposive sampling with the criteria that have been found and a total of 17 companies. The research uses the logistic regression analysis method and uses the IBM SPSS Statistics 26 application. The results of the test show that the independent variable leverage has a positive effect on hedging decisions, while the independent variables company size, cash flow volatility do not have a positive effect on hedging decisions, and the free variable liquidity does not have a negative effect on hedging decisions.
PENINGKATAN KINERJA PEGAWAI BERDASARKAN KEPEMIMPINAN, DAN MOTIVASI KERJA MELALUI KEPUASAN KERJA : STUDI PADA PEGAWAI TETAP DAN NON-PIMPINAN PT. KIE INDONESIA Rahmah Syakbaniah; Santi Rimadias
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.545

Abstract

This research aims to find out what factors influence employee performance, and researchers also want to know how much influence the independent variables influence employee performance, namely leadership and work motivation, through job satisfaction. The sample for this research is permanent employees (non-leaders) of PT. KIE Indonesia (Kumon) totalling 50 people. This research uses a quantitative research design carried out through interviews and questionnaires in data collection. In this research, data collection was carried out over a period of 36 days starting from 24 June 2023 to 29 July 2023. The supporting application used as a tool to calculate data for this research was using SmartPLS 4.0 software. The research results show that there is a positive influence between leadership on two variables, namely work motivation and job satisfaction, then work motivation has an influence on two variables, namely job satisfaction and employee performance, work motivation also has an influence on employee performance through job satisfaction. However, this research also shows that leadership has no effect on employee performance, and it has also been proven that leadership has no effect on employee performance through job satisfaction. Suggestions for further research are expected to be able to examine a wider range of objects, and not only at PT. These include work discipline, competence, and organizational culture.
ANALISIS PENGARUH TASK TECHNOLOGY FIT DAN SATISFACTION TERHADAP CONTINUANCE INTENTION: TELAAH PADA NASABAH LIVIN’ MANDIRI SE- JABODETABEK Rini Afriani Sinaga; Whony Rofianto
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.546

Abstract

The mobile banking application is an efficient and effective online banking service. However, the use of mobile banking services is still quite limited. One of the contributing factors is the technological task of the mobile banking application that does not meet customer expectations. Thus, this study aims to examine and analyze the relationship between task technology fit and satisfaction in increasing the intention to continue using the Livin' Mandiri mobile banking application. The data in this study were collected from an online survey (questionnaire) taken from the Jabodetabek area. The author uses the PLS-SEM approach in processing data from 96 Bank Mandiri customer respondents. The results of hypothesis testing show that perceived usefulness has not proven to have a positive effect on satisfaction and attitude has not proven to have a positive effect on continuance intention. Meanwhile, the significant results include: task technology fit has a positive effect on perceived usefulness, perceived value has a positive effect on satisfaction, perceived usefulness has a positive effect on continuance intention, perceived usefulness has a positive effect on attitude, and finally satisfaction has a positive effect on continuance intention.
OPERATING CAPACITY, PROFITABILITY, SALES GROWTH MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021:SEBELUM DAN SEMASA PANDEMI COVID-19 Azhar Shafa Putri Nabila; Vidiyanna Rizal Putri
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.547

Abstract

This study examines the effect of Operating Capacity, Profitability, Sales Growth on Financial Distress. This study compared two periods, namely the period before Covid-19 (2017-2019) and the period during Covid-19 (2019-2021). This study uses data from 21 retail sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling technique with predetermined criteria. The research method used in this research is a multiple linear regression analysis technique using E-views 9 software. The results of this study indicate that Operating Capacity has no effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021). Sales Growth had no effect on Financial Distress in the pre-Covid-19 period (2017-2019), but Sales Growth had a positive effect on Financial Distress during the Covid-19 period (2019-2021). Profitability has a negative effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021).
ANALISIS FINANCIAL, NON-FINANCIAL INDICATORS, DAN CORPORATE GOVERNANCE TERHADAP PREDIKSI FINANCIAL DISTRESS (PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020) Dea Syifa; Wiwi Idawati
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.548

Abstract

Financial distress is a condition where the company experience a deteriorating stage of the financial situation before bankruptcy. This study aimed to prove the influence of financial, non-financial and corporate governance indicators on financial distress in transportation sector listed on the Indonesian Stock Exchange periods 2016-2020. This study used the Springate method (S-score) to measure the level of financial distress. The sample was obtained by purposive sampling method in obtain 21 companies in transportation sector. The data used is secondary data in the form of annual reports from the publication of Indonesia Stock Exchange. Data analysis technique used in this study is multiple linear analysis panel data which is processed using Eviews 10 software. The hypothesis is obtained from previous research and various theories from other sources. The results of this study indicate that interest coverage ratio has a positive influence on financial distress and going concern opinion has a negative influence on financial distress. Meanwhile, long-term debt to equity ratio, age of company, independent board of commissioners, and institutional ownership did not has a influence on financial distress.
ANALISIS PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2016-2020 Dini Andhika; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.549

Abstract

The purpose of this study is to determine and analyze the effect of income tax variable, tunneling incentive and bonus mechanism to transfer pricing. The sample selection using purposive sampling method and the sample of this research are 8 multinational companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and multinational companies listed in Indonesian Stock Exchange in 2016 to 2020. The analysis technique used is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories The results of this study indicate that the income tax and tunneling incentive have a negative effect on transfer pricing, while the Bonus Mechanism has a positive effect on transfer pricing.

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